legislation: 98-s-2162

Congressional bills and resolutions from Congress.gov, filtered to policy areas relevant to environmental, health, agriculture, and wildlife regulation.

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
98-s-2162 98 s 2162 Employee Stock Ownership Assistance Act Taxation 1983-11-18 1983-12-02 Committee on Finance requested executive comment from OMB, Treasury Department, Labor Department. Senate Sen. Symms, Steven D. [R-ID] ID R S001138 0 Employee Stock Ownership Assistance Act - Title I: Sets forth the short-title of this Act and specifies that all amendments made by this Act shall be considered as amendments to the Internal Revenue Code. Title II: Amends the Internal Revenue Code to allow an income tax deferral in the case of a transfer to an individual of stock in a corporation pursuant to an employee stock option, if both the corporation and the individual elect. Allows such a deferral until such time as a disposition of such stock occurs. 2025-08-29T17:37:41Z https://www.congress.gov/bill/98th-congress/senate-bill/2162

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